商品课税转嫁问题辨析侯梦蟾税收理论中一个最迷人的问题商品课税的转嫁问题是税收理论中一个古老问题，也是一个最迷人的问题。不论在西方还是在我国，迄今仍然众说纷坛莫衷一是。在西方，从古典经济学到现在，从来就存在绝对转嫁论、相对转嫁论和不转嫁论的不同观点。尽... Analysis of the issue of the shift of tax on goods Hou Meng-toad One of the most fascinating issues in the tax theory The problem of the shift of the taxation of goods is an ancient problem in tax theory and one of the most intriguing issues. No matter in the west or in our country, there are still many different opinions in the world today. In the West, from classical economics to the present, there are always different views on absolute transfer, relative transfer and non-transfer. Do ...